Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX IV Table 2: rows 1 - 64

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					Annex V.Part 1.27-28
					010
010	Cash, cash balances at central banks and other demand deposits	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits	Annex V.Part 2.3	Annex V.Part 2.3	5
050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 9.Appendix A
060	Derivatives	CRR Annex II	IFRS 9.Appendix A	10
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11	4
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31	4
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32	4
091	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
092	Derivatives	CRR Annex II; Annex V.Part 1.17, 27		10
093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
094	Debt securities	Annex V.Part 1.31		4
095	Loans and advances	Annex V.Part 1.32		4
096	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 7.8(a)(ii); IFRS 9.4.1.4	4
097	Equity instruments		IAS 32.11	4
098	Debt securities		Annex V.Part 1.31	4
099	Loans and advances		Annex V.Part 1.32	4
100	Financial assets designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6)	IFRS 7.8(a)(i); IFRS 9.4.1.5	4
110	Equity instruments		IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5	4
120	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31	4
130	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32	4
141	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A	4
142	Equity instruments		IAS 32.11	4
143	Debt securities		Annex V.Part 1.31	4
144	Loans and advances		Annex V.Part 1.32	4
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)		4
172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
173	Debt securities	Annex V.Part 1.31		4
174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32		4
175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)		4
176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
177	Debt securities	Annex V.Part 1.31		4
178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32		4
181	Financial assets at amortised cost		IFRS 7.8(f); IFRS 9.4.1.2	4
182	Debt securities		Annex V.Part 1.31	4
183	Loans and advances		Annex V.Part 1.32	4
231	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19		4
390	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
232	Debt securities	Annex V.Part 1.31		4
233	Loans and advances	Annex V.Part 1.32		4
234	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20		4
235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
236	Debt securities	Annex V.Part 1.31		4
237	Loans and advances	Annex V.Part 1.32		4
240	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22	IFRS 9.6.2.1; Annex V.Part 1.22	11
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); IAS 39.89A (a)	IAS 39.89A(a); IFRS 9.6.5.8
260	Investments in subsidiaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4	IAS 1.54(e); Annex V.Part 1.21, Part 2.4	40
270	Tangible assets	BAD art 4.Assets(10)
280	Property, Plant and Equipment		IAS 16.6; IAS 1.54(a); IFRS 16.47(a)	21, 42
290	Investment property		IAS 40.5; IAS 1.54(b); IFRS 16.48	21, 42
300	Intangible assets	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
310	Goodwill	BAD art 4.Assets(9); CRR art 4(1)(113)	IFRS 3.B67(d); CRR art 4(1)(113)
320	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8,118; IFRS 16.47 (a)	21, 42
330	Tax assets		IAS 1.54(n-o)
340	Current tax assets		IAS 1.54(n); IAS 12.5
350	Deferred tax assets	Accounting Directive art 17(1)(f); CRR art 4(1)(106)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
360	Other assets	Annex V.Part 2.5, 6	Annex V.Part 2.5
370	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
375	(-) Haircuts for trading assets at fair value	Annex V Part 1.29
380	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6		]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).